Chapter 77 Section 1311.03

77-1311.03.

On
or before March 19 of each year, each county assessor shall conduct a systematic
inspection and review by class or subclass of a portion of the taxable real
property parcels in the county for the purpose of achieving uniform and proportionate
valuations and assuring that the real property record data accurately reflects
the property, except beginning
January 1, 2014, in any county with a population of at least one hundred fifty
thousand inhabitants according to the most recent federal decennial census,
the inspection and review shall be conducted on or before March 25.
The county assessor shall adjust the value of all other taxable real property
parcels by class or subclass in the county so that the value of all real property
is uniform and proportionate. The county assessor shall determine the portion
to be inspected and reviewed each year to assure that all parcels of real
property in the county have been inspected and reviewed no less frequently
than every six years.